Corrective Action Plans

Finding 1228636 (2025-002)

Material Weakness 2025

IL

Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

Finding 2025-002 Procurement, Suspension and Debarment Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance Assistance Listing 21.029 Wabash currently maintains the process of procurement standards and internal controls. While we previously managed contractor ...

Finding 2025-002 Procurement, Suspension and Debarment Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance Assistance Listing 21.029 Wabash currently maintains the process of procurement standards and internal controls. While we previously managed contractor selections through established internal practices, we recognize the requirement for a comprehensive written procurement policy that explicitly outlines selection criteria and mandatory debarment verification procedures. To remediate the identified material weakness, Wabash implemented a formal Procurement Policy and Procedure June 30, 2026. This document mandates: • Standardized Selection Criteria: Clear guidelines for the evaluation and selection of contractors to ensure transparency and competition. • Debarment Verification: A required protocol for verifying and documenting that contractors are not excluded or debarred via the System for Award Management (SAM). • Oversight: The Network Operations will be responsible for the implementation and ongoing monitoring of these controls to ensure full regulatory compliance. These measures will ensure that all future procurement activities meet federal requirements and organizational standards for financial integrity. Contact person(s): Jason Griffy, Network Operations Manager Justin Gephart, Chief Operating Officer

View Audit 410271

Finding 1228634 (2025-001)

Material Weakness 2025

WABASH TELEPHONE COOPERATIVE INC

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.302 § 200.303

Finding 2025-001 Allowable Cost Principles and Activities Allowed or Unallowed Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 21.029 While Wabash currently maintains informal procedures for coding and reviewing invoices and payroll records, we recognize the need...

Finding 2025-001 Allowable Cost Principles and Activities Allowed or Unallowed Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 21.029 While Wabash currently maintains informal procedures for coding and reviewing invoices and payroll records, we recognize the need for a formalized, written policy governing expenditures charged to federal awards. To address identified significant deficiency, Wabash implemented a comprehensive written policy as of June 30, 2026. This policy will formalized the coding, review, and reporting processes for all federal expenditures. Key improvements included: • Enhanced Internal Controls: We established a clear segregation of duties to ensure oversight and accuracy. • Timely Reporting: We refined our payroll allocation process. Previously, payroll expenditures were withheld pending budget verification, which occasionally led to reporting delays. New controls will ensure that all expenditures, including payroll, are reported within the required quarterly timeframes. • Monitoring: The Controller will oversee the development of these procedures and remain responsible for ongoing monitoring and compliance. These steps will ensure our financial practices meet federal standards and provide rigorous oversight of project funds. Contact person(s): Cheryl Gaither, Controller Justin Gephart, Chief Operating Officer

View Audit 410271

Finding 1228632 (2025-003)

Material Weakness 2025

COMMUNITY SPONSORSHIP HUB, INC

MN

Allowable Costs / Cost Principles § 200.430

Management concurs that documentation evidencing supervisory review and approval of employee timesheets was not consistently maintained during the FY2025 audit period. Supervisory review and approval did occur; however, documented evidence of that review was not consistently retained during the peri...

Management concurs that documentation evidencing supervisory review and approval of employee timesheets was not consistently maintained during the FY2025 audit period. Supervisory review and approval did occur; however, documented evidence of that review was not consistently retained during the period following the federal executive stop-work order affecting the PRM grant, when the organization was operating with significantly reduced staffing and focused on maintaining essential operations. With the commencement of the ORR federal award, the organization implemented formal documented employee certification, supervisory review and approval procedures during October 2025. During that time, supervisors were required to review and approve employee timesheets electronically and documentation of those approvals retained as part of the organization’s payroll and grant compliance records. Anticipated Completion Date: October 2025. Responsible Contact Person: Michael Quan, Director of Finance & Operations.

View Audit 410270

Finding 1228631 (2025-001)

Material Weakness 2025

COMMUNITY SPONSORSHIP HUB, INC

MN

Procurement, Suspension & Debarment § 200.320

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. T...

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. The policy establishes procurement methods, approval requirements, documentation standards, conflict-of-interest requirements, and procedures for noncompetitive procurements. Anticipated Completion Date: March 2026. Responsible Contact Person: Michael Quan, Director of Finance & Operations.

View Audit 410270

Finding 1228629 (2025-002)

Material Weakness 2025

COMMUNITY SPONSORSHIP HUB, INC

MN

Subrecipient Monitoring § 200.332

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. T...

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. The policy defines staff responsibilities, risk-assessment procedures, monitoring activities, documentation requirements, follow-up procedures, and compliance review requirements. Management has also implemented standardized risk-assessment and monitoring tools to support consistent documentation and oversight of subrecipients. Anticipated Completion Date: March 2026. Responsible Contact Person: Michael Quan, Director of Finance & Operations.

View Audit 410270

Finding 1228624 (2025-008)

Material Weakness 2025

Worcester County Maryland

MD

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.318

Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Procurement - Suspension and Debarment Type: Significant Deficiency in Internal Control over Compliance, Other Matters Condition/Context: During our audit, we noted a...

Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Procurement - Suspension and Debarment Type: Significant Deficiency in Internal Control over Compliance, Other Matters Condition/Context: During our audit, we noted a deficiency related to suspension and debarment verification and documentation. Specifically, for the procurement transactions tested, Worcester County, Maryland did not document verification that the vendor was not suspended or debarred prior to contract execution. In addition, the County does not have a formally documented suspension and debarment policy. While management indicated that suspension and debarment checks may be performed in practice, the absence of written policies and procedures resulted in inconsistent application and documentation of this required compliance procedure. Uniform Guidance requires non-federal entities to ensure that vendors and contractors receiving federal funds are not suspended or debarred from participating in federally funded programs. Effective compliance with this requirement is supported by documented policies and procedures that require verification (e.g., review of the System for Award Management (SAM.gov)) prior to entering into contracts. Recommendation: The County should develop and formally document a suspension and debarment policy that requires verification and documentation of vendor eligibility (e.g., SAM.gov review) for all contracts supported by Federal awards prior to execution of the contract. Management should also consider implementing standardized checklists or review controls to promote consistent compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Worcester County plans to update the County purchasing, financial and grant policies ensure debarment and suspension compliance by implementing procedures aligned with the U.S. Office of Management and Budget Uniform Guidance (primarily 2 CFR Part 200) and the governmentwide debarment rules in 2 CFR Part 180, as adopted by the awarding agency. The corrective action includes implementing a written procurement policy which states that the county will not contract with or issue subawards to parties that are suspended or debarred when federal funds are involved. The Grant/Budget Office will maintain open communication with Procurement regarding federally funded grant projects that will be advertised for bid. After bids are received and before the evaluation committee reviews or recommends an award, the Grant/Budget Office will search the System for Award Management (SAM.gov) exclusion database for each vendor that submitted a bid. A PDF or screenshot of the SAM search for each vendor will be retained in a grant and procurement file. All other federal grants under procurement threshold will need county departments to reach out to the Grant/Budget office before choosing vendors. Departments will need to list their potential vendors for the federal grant and email to the Grant/Budget office for debarment verification before moving forward with expending federal grant funding. A PDF or screenshot of the SAM search for each vendor will be sent to the department and a copy kept by Grants/Budget office as well. Name(s) of the contact person(s) responsible for corrective action: Kimberly Reynolds, Budget Officer kreynolds@worcestermd.gov Planned completion date for corrective action plan: Fiscal Year 2027

View Audit 410263

Finding 1228623 (2025-002)

Material Weakness 2025

Town of Concord

MA

Subrecipient Monitoring Material Weakness Reporting § 200.1

Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Response: A full reconciliation of the ARPA accounts has been performed and aligned with the previous compliance reporting. A chart of accounts conversion is under way which will segregate ...

Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Response: A full reconciliation of the ARPA accounts has been performed and aligned with the previous compliance reporting. A chart of accounts conversion is under way which will segregate federal funds from one fund to six funds for comprehensive oversight in the general ledger.

View Audit 410260

Finding 1228618 (2025-002)

Material Weakness 2025

Catholic Medical Center

NH

Reporting § 200.512

Untimely Submission of the Single Audit Reporting Package – Criteria: Title 2 CFR 200.512(a)(1) requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's reports or nine months a...

Untimely Submission of the Single Audit Reporting Package – Criteria: Title 2 CFR 200.512(a)(1) requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period, whichever is earlier, unless an extension is authorized by the cognizant or oversight agency for audit. Condition: The System's fiscal year ended September 30, 2025. The System's audited financial statements for that year were issued on June 9, 2026. Accordingly, the reporting package was required to be submitted on or before June 30, 2026. The System did not complete and submit the reporting package by that date. Cause: During the System's wind-down period, substantially all internal accounting personnel had been terminated, and responsibility for preparing the financial information and supporting schedules necessary to complete the audit was transitioned to external consultants. Delays in completing the financial close, preparing an accurate Schedule of Expenditures of Federal Awards, and providing supporting documentation prevented timely completion and submission of the reporting package. Effect: The System did not comply with the reporting deadline established by 2 CFR 200.512(a)(1). Recommendation: Management should establish a formal process for monitoring Uniform Guidance reporting deadlines, assigning responsibility for completion of the audit and data collection form, establishing interim milestones for completing the financial statements and Schedule of Expenditures of Federal Awards, and escalating delays to management and those charged with governance sufficiently in advance of the required filing date. Responsible Party: Sidi Cuko, President and Chief Executive Officer. Corrective Actions Taken or Planned: Management agrees with the finding. Management has engaged additional qualified external accounting resources to assist with completing the financial close, preparing the Schedule of Expenditures of Federal Awards, providing the supporting documentation necessary to complete the audit, and completing the data collection form and single audit reporting package. Management has also established additional monitoring and oversight procedures for the System's remaining federal reporting obligations. These procedures include assigning responsibility for required reporting activities; identifying applicable reporting requirements and submission deadlines; establishing interim milestones for completing the financial statements, Schedule of Expenditures of Federal Awards, data collection form, and reporting package; monitoring progress toward completion; and communicating potential delays to management and the Board of Trustees. Management will maintain sufficient accounting resources and appropriate monitoring and oversight procedures through completion of the single audit submission and the System's remaining federal reporting obligations. Implementation Status: Additional external accounting resources and monitoring and oversight procedures were implemented during 2026 and will remain in effect through completion of the single audit submission and the System's remaining federal reporting obligations.

View Audit 410246

Finding 1228601 (2025-005)

Material Weakness 2025

City of Olathe, Kansas

KS

Procurement, Suspension & Debarment

Action taken in response to finding: The City recognizes the importance of ensuring that the required checks are performed and that sufficient evidence of those checks is retained in the procurement files. After receiving this finding in the 2024 audit, the City implemented standard operating proced...

Action taken in response to finding: The City recognizes the importance of ensuring that the required checks are performed and that sufficient evidence of those checks is retained in the procurement files. After receiving this finding in the 2024 audit, the City implemented standard operating procedures for suspension and debarment checks related to purchases involving federal funds. Unfortunately, that procedure did not prevent this finding from occurring due to vendors being used that had already previously been under contract with the City for other projects and services unrelated to federal awards. To correct this issue moving forward, the City will take the following actions: 1) Perform a suspension and debarment check on all vendors currently associated with City contracts. The results of these checks will be documented and maintained in the vendor files with the City’s ERP system, providing a centralized record of the City’s compliance review. 2) Perform an annual suspension and debarment review of all vendors in the City’s ERP system. This process will ensure ongoing controls and compliance, confirming that all vendors within the City’s financial system are not currently suspended or debarred. 3) Perform a suspension and debarment check for all new vendors. Before a new vendor is created within the financial system, a suspension and debarment check will be performed. 4) Continue annual federal grants management training. All employees that have responsibility for managing federal funds will be required to attend a federal grants management training to ensure all employees managing contracts or projects paid for with federal funds understand the latest rules and regulations for compliance. Name(s) of the contact person(s) responsible for corrective action: Jamie Robichaud and Lucas Mellinger Planned completion date for corrective action plan: December 31, 2026

View Audit 410242

Finding 1228597 (2025-001)

Material Weakness 2025

Elmira College

NY

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written polic...

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written policies related to GLBA requirements. The College is dedicated to having formal policies ready for outstanding items by June 30, 2026. In order to address this deficiency while keeping up with normal operations of the Information Technology department, as restructuring has occurred and a new position has been created in order to free up time for the Director of IT Infrastructure and Operations and his team to finish creating the necessary policies in a timely manner. Policies in process are: 1. User Access & Monitoring Process & Procedures 2. Data Retention & Disposal Policy 3. Disaster Recovery Policy 4. Vendor Management Policy The College is also in the process of implementing the Saint Security Suite software for internal vulnerability and penetration testing. Timeline for Implementation of Corrective Action Plan The College will have outstanding policies and procedures on 06/30/2026. The Saint Security Suite software has a goal implementation date of 09/30/2026. Contact Person Kyle Gilbert, VP of Finance & Administration Telephone: 607-735-1765 Email: kgilbert@elmira.edu Thomas Steffes, Director of IT Infrastructure and Operations Telephone: 607-735-1720 Email: tsteffes@elmira.edu

View Audit 410230

Finding 1228596 (2025-001)

Material Weakness 2025

CENTER OF EXCELLENCE FOR EDUCATOR PREPARATION & INNOVATION, INC.

SC

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327 § 200.516

The EPI Center conducted a comprehensive review of all contractors subject to testing and verified, through alternative procedures, that none were suspended or debarred (e.g., verification through SAM.gov and documented vendor validation processes). As a result, all costs associated with these contr...

The EPI Center conducted a comprehensive review of all contractors subject to testing and verified, through alternative procedures, that none were suspended or debarred (e.g., verification through SAM.gov and documented vendor validation processes). As a result, all costs associated with these contracts were determined to be allowable, reasonable, and allocable to the federal award. Accordingly, management concluded that the finding relates to procurement policy implementation, documentation, and compliance processes rather than the allowability, allocability, or eligibility of the expenditures tested.

View Audit 410228

Finding 1228593 (2025-001)

Material Weakness 2025

Brockton Day Nursery, Inc.

MA

Reporting § 200.512

Management agrees with the finding and has implemented a revised reporting checklist to ensure compliance going forward.

View Audit 410217

Finding 1228585 (2025-004)

Material Weakness 2025

Town of Boxford

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Audit Finding Reference: 2025-004 Improve Compliance and Controls Over Reporting Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by the U.S. Department of the Treasury or another federal agency. Before any rem...

Audit Finding Reference: 2025-004 Improve Compliance and Controls Over Reporting Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by the U.S. Department of the Treasury or another federal agency. Before any remaining SLFRF Project and Expenditure Report is submitted, the preparer will reconcile current-period and cumulative expenditures to the general ledger and supporting grant schedule. A second finance official will review the reconciliation and proposed submission. The preparer and reviewer will sign and date the reconciliation, which will be retained with a copy of the submitted report. The same control will be used for a future material federal financial report when circumstances warrant. Planned Implementation Date of Corrective Action: Before the next remaining SLFRF report is submitted; otherwise, upon the next applicable material federal report Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director and Town Accountant, with preparation and review duties appropriately separated

View Audit 410210

Finding 1228584 (2025-003)

Material Weakness 2025

Town of Boxford

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Audit Finding Reference: 2025-003 Document Policies and Procedures Over Federal Awards Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. The Assistant Town Administrator/Finance Dir...

Audit Finding Reference: 2025-003 Document Policies and Procedures Over Federal Awards Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. The Assistant Town Administrator/Finance Director will prepare a concise federal awards procedures addendum addressing allowable costs, employee travel, cash management, procurement, conflicts of interest, and subrecipient monitoring. The addendum will incorporate existing Town policies by reference where they already address a requirement and will identify the responsible finance and departmental roles. Following management review and approval, the addendum will be provided to employees who administer federal awards and retained with the Town’s financial policies. It will be updated when federal requirements or the Town’s federal grant activity materially change. Planned Implementation Date of Corrective Action: October 31, 2026 Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director, with oversight by the Town Administrator

View Audit 410210

Finding 1228583 (2025-002)

Material Weakness 2025

Town of Boxford

MA

Reporting

Audit Finding Reference: 2025-002 Improve Controls Over Preparation and Review of the Schedule of Expenditures of Federal Awards (SEFA) Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding age...

Audit Finding Reference: 2025-002 Improve Controls Over Preparation and Review of the Schedule of Expenditures of Federal Awards (SEFA) Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. In any year in which the Town is required to prepare a Schedule of Expenditures of Federal Awards (SEFA), the Town Accountant will prepare the schedule from the general ledger and grant records, confirm federal award information with affected departments, and complete a brief preparation checklist. The Assistant Town Administrator/Finance Director will independently review the SEFA for completeness and agreement to the general ledger before it is provided to the auditors. The schedule, supporting reconciliation, and signed checklist will be retained. Planned Implementation Date of Corrective Action: Before the next SEFA is provided to the auditors, when a SEFA is required Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director and Town Accountant

View Audit 410210

Finding 1228582 (2025-002)

Material Weakness 2025

Stevens Point Housing Authority

WI

HUD Housing Programs

SPHA is required to update the obligation and expenditure amounts for each open Capital Fund grant at the beginning of each month. The timing of the monthly update was an administrative error, as it was processed before the voucher request. As recommended, SPHA will ensure that funds designated for ...

SPHA is required to update the obligation and expenditure amounts for each open Capital Fund grant at the beginning of each month. The timing of the monthly update was an administrative error, as it was processed before the voucher request. As recommended, SPHA will ensure that funds designated for operations are obligated when the corresponding funds are drawn. This process will help ensure that future monthly updates accurately reflect the timing of obligations and expenditures.

View Audit 410209

Finding 1228581 (2025-001)

Material Weakness 2025

Stevens Point Housing Authority

WI

HUD Housing Programs

In late 2025, the Stevens Point Housing Authority (SPHA) transitioned its primary banking relationship from Chase Bank to Associated Bank and obtained a signed depository agreement from Associated Bank. As of December 2025, SPHA no longer utilized Chase Bank for its business banking activities and t...

In late 2025, the Stevens Point Housing Authority (SPHA) transitioned its primary banking relationship from Chase Bank to Associated Bank and obtained a signed depository agreement from Associated Bank. As of December 2025, SPHA no longer utilized Chase Bank for its business banking activities and to receive HUD funds. All primary banking activities and related funds are maintained through Associated Bank. The transfer of funds from the Chase Bank account to the Associated Bank account occurred during the third quarter of 2025 through January 2026 as part of the transition. The Chase account has remained open solely to preserve access to the account and any historical online banking information that may be needed during the completion of the 2025 audit or for other administrative purposes. Following completion and HUD approval of the 2025 audit, SPHA plans to formally close the remaining Chase Bank account.

View Audit 410209

Finding 1228568 (2025-002)

Material Weakness 2025

Feedmore Western New York, Inc. and Related Entity

NY

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Management agrees with the finding and will develop and implement written procurement procedures consistent with Uniform Guidance requirements.

View Audit 410201

Finding 1228562 (2025-001)

Material Weakness 2025

Corewell Health & Affiliates

MI

Subrecipient Monitoring Reporting § 200.303

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award ...

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2025-3/31/2026 Summary of Finding: Four instances where the required Federal Funding Accountability and Transparency Act (FFATA) reports were not submitted in SAM.gov timely in FY 2025. In addition, we noted for all six FFATA reports that were submitted in SAM.gov, there was no evidence of review and approval of the reports prior to submission. Under the HSI program, there were five subrecipients that had a total of six subawards (one new agreement and five amendments) in FY 2025. Total subrecipient’s costs are $750,822 in FY 2025. The total federal expenditures for the HSI program for FY 2025 were $1,052,118. Corrective Action Plan: Management has implemented a comprehensive corrective action plan to address the FFATA reporting deficiencies identified in the prior audit. Effective September 1, 2025, Corewell Health established a formal written FFATA reporting procedure that includes detailed requirements for identifying and reporting amended subawards throughout the award lifecycle. The procedure also requires documented supervisory review and approval of all FFATA submissions prior to filing to ensure completeness, accuracy, and compliance with federal reporting requirements. The procedure has been formally communicated to and implemented by the Office of Sponsored Programs and Research Finance teams. Ongoing training, monitoring, and periodic reviews of compliance with the procedure have been incorporated into operational processes to reinforce adherence to reporting requirements and to prevent recurrence. Although these corrective actions were implemented effective September 1, 2025, certain FFATA reporting deadlines applicable to the current audit period occurred before the implementation date. As a result, reports due prior to September 1, 2025 were not submitted within the required timeframe and did not include documented evidence of review before submission. Consequently, the finding was reported as a repeat finding in the current audit period. Management believes the corrective actions now in place adequately address the underlying control deficiencies and will support timely and compliant FFATA reporting going forward. Individuals Responsible for Corrective Action: Paula Schuiteman-Bishop, Vice President, Research Administration, Joe Fugitt, Senior Director, Research Administration, Development and Billing Integrity, Jodi Bohnhorst, Director, Research Development, Brandy Jurdzy, Manager, Research Sponsored Programs Timing of corrective action: September 1, 2025 and going forward.

View Audit 410192

Finding 1228558 (2025-001)

Material Weakness 2025

Athol-Royalston Regional School District

MA

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs § 200.319

Condition: A competitive procurement process was not performed for one vendor selected for testing. Corrective Action Planned: The District has reviewed procurement procedures related to the Child Nutrition Program and has taken corrective action to ensure compliance with federal procurement require...

Condition: A competitive procurement process was not performed for one vendor selected for testing. Corrective Action Planned: The District has reviewed procurement procedures related to the Child Nutrition Program and has taken corrective action to ensure compliance with federal procurement requirements under 2 CFR 200.318-200.326. All food service vendors are now procured through appropriate procurement procedures, including solicitation and documentation of vendor selection as required by federal regulations. The District will maintain procurement records including solicitations, bids or quotes received, vendor selection documentation, contracts, invoices, and payment records. The Business Office will work with the Food Service Department to ensure that all future procurements under federal programs follow required federal, state and local procurement standards. Staff responsible for procurement will be reminded of documentation and competitive bidding requirements. Procurement documentation will be periodically reviewed by the Business Office to ensure ongoing compliance. Anticipated Completion Date: Implemented March 1, 2026 Contact: Nancy J. Konisky, Business Manager

View Audit 410186

Finding 1228553 (2025-002)

Material Weakness 2025

Housing Authority of the County of Lawrence

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.430

Program: Public Housing Operating Fund AL Number: 14.850 Finding Number: 2025-002 Audit Finding (Copied & Pasted Directly from Auditor’s Report): Condition: During the audit we observed documentation showing employees recording a full 8 hour work day on time sheets while leaving work early. Manageme...

Program: Public Housing Operating Fund AL Number: 14.850 Finding Number: 2025-002 Audit Finding (Copied & Pasted Directly from Auditor’s Report): Condition: During the audit we observed documentation showing employees recording a full 8 hour work day on time sheets while leaving work early. Management was instructed to cease tracking and compensate employees for full time anyway. Context: Employee(s) doing the following activities and still getting compensated for a full 8 hour work day; Employee(s) leaving their assigned worksite prior to the end of work day, employee(s) not calling off or leaving early for appointments without correctly calling off nor submitting the proper leave slips, employee(s) arriving late and leaving early daily. Cause: Management override and lack of monitoring/enforcement Criteria: According to 2 CFR 200.430 Compensation - personal services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed Corrective Action to Be Taken: Reinstatement of accurate timekeeping with outlined policy and procedures including a discipline action plan for inaccurate payroll and leave slips submission. Strengthened controls and training; Support of management without overrides. Contact Responsible for Corrective Action: Gene Digennaro, Interim Executive Director PO Box 988 481 Neshannock Avenue New Castle, PA 16103 724-656-5100 ext. 204 gdigennaro@lawrencecountyha.com Tara Sheffler, Comptroller PO Box 988 481 Neshannock Avenue New Castle, PA 16103 724-656-5100 ext. 210 tsheffler@lawrencecountyha.com

View Audit 410183

Finding 1228551 (2025-001)

Material Weakness 2025

Housing Authority of Douglas County

GA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Finding 2025-001 – Special Tests and Provisions – RAD Replacement Reserve – Significant Deficiency ALN 14.195 Corrective Action Plan: The results of this finding were due to an unintentional calculation error. During the preparation of the reserve activity reconciliation, the individual responsible ...

Finding 2025-001 – Special Tests and Provisions – RAD Replacement Reserve – Significant Deficiency ALN 14.195 Corrective Action Plan: The results of this finding were due to an unintentional calculation error. During the preparation of the reserve activity reconciliation, the individual responsible inadvertently failed to account for withdrawals that had already been approved and processed during the year. As a result, the calculation incorrectly netted deposits and withdrawals, leading to an erroneous additional withdrawal amount. Management has determined that this was an isolated human error rather than a deficiency in policy or intent. To prevent a recurrence, a standardized reconciliation worksheet has been developed and will be completed annually to verify replacement reserve activity and ensure that all future withdrawals are accurately calculated and properly authorized before funds are disbursed. Person Responsible: Jennifer Farmer, Executive Director Anticipated Completion Date: December 31, 2026

View Audit 410177

Finding 1228516 (2025-002)

Material Weakness 2025

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE

View Audit 410152

Finding 1228506 (2025-001)

Material Weakness 2025

Mobile County Housing Authority

AL

HUD Housing Programs

2025-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Project...

2025-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Projected Completion Date: December 31, 2026

View Audit 410149

Finding 1228505 (2025-007)

Material Weakness 2025

Housing Authority of Frankfort

KY

HUD Housing Programs § 200.334

Finding 2025-007 –Waiting List – Eligibility – Internal Control over Waiting Lists – ALN 14.871 Housing Choice Voucher Program, ALN 14.850 Low Rent Public Housing Program – Noncompliance and Material Weakness Corrective Action Plan: • Preserve a dated copy or system extract of each waiting list at m...

Finding 2025-007 –Waiting List – Eligibility – Internal Control over Waiting Lists – ALN 14.871 Housing Choice Voucher Program, ALN 14.850 Low Rent Public Housing Program – Noncompliance and Material Weakness Corrective Action Plan: • Preserve a dated copy or system extract of each waiting list at material selection and offer points; • Retain applicant rank and preference information; • Document selections; • Establish a sufficient audit trail; • Reconcile written procedures with the Administrative Plan and ACOP; and • Include waiting-list records in the formal retention schedule. Person Responsible: Jennifer Oberlin, Executive Director, with oversight and approval by the Board of Commissioners, where applicable. Anticipated Completion Date: October 30, 2026

View Audit 410146

Corrective Action Plans

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